{"data":{"id":"us-ia/iowa-code-15e.25","jurisdiction":"us-ia","citation":"Iowa Code § 15E.25","heading":"Purpose.","body":"The purpose of this subchapter is to stimulate job growth, create wealth, and accelerate the creation of new ventures by using investment tax credits to incentivize the transfer of capital from investors to entrepreneurs, particularly during early-stage growth.","path":["Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)","Chapter 15E - DEVELOPMENT ACTIVITIES","Subchapter IV - SEED INVESTOR TAX CREDIT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/15E.25.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:39:59Z","sha256":"c69f16a4cc342df009817cc6ae0aa40e1dba66e50ce2ed66ad6baa95d760a5ed","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-15e.24","next":"us-ia/iowa-code-15e.26"},"notice":"GroundRules: Original legal text. Not legal advice."}